Abstract:
This paper provides a comprehensive analysis of the accounting structure in Moldova, comparing it with the accounting systems in the European Union (specifically Germany, France, and Italy) and the United States. It highlights the key differences and similarities in accounting practices, focusing on the treatment of assets, liabilities, revenues, and expenses, consolidation practices, and tax accounting. The study aims to identify areas where Moldova can align its accounting practices with international standards to improve its financial reporting transparency and attract global investments CZU: 657.375.1(4+478+73); JEL: М41; DOI: https://doi.org/10.53486/issc2024.99
Description:
БАЛАНУЦА, Владимир, ХИТРЯК, Анна. Структура бухгалтерского баланса в Молдове и сравнение с ЕС и США = The Structure of Accounting in Moldova and Comparative Analysis with the EU and USA. Науч. руководитель Михаил ГЕРАСИМОВ. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 378-379. ISBN 978-9975-167-63-5 (PDF).
